Lab Module enables electronic Test Memos and online laboratory results so Customs can act without physical test reports.
The Lab Module in ICES 1.5 enables Customs officers to generate Test Memos, record sample details, and dispatch samples electronically to mapped laboratories and referral agencies; laboratories can access memos, record test findings online, and make results instantly available to Customs so that action on consignments may proceed without waiting for physical reports. The Module forms part of the Single Window Project, while fees and supporting-document submission and payment processes remain unchanged and must be provided to agencies outside the Module.

Continuous disclosures by InvITs require standardized financial and non financial reporting, audit and investor facing compliance mechanisms.
SEBI requires InvITs to submit half yearly and annual financial information on standalone and consolidated bases prepared under accrual accounting and Ind AS, within specified timelines, including key financial statements and comparative figures. Annual reports must be audited while half yearly reports may be limited reviewed; auditors must have ICAI peer review certificates and opine on NDCFs. Additional mandated disclosures include Statements of Net Distributable Cash Flows, manager fee justifications, sectoral investment breakups, contingent liabilities, related party transactions, and quarterly statements of deviations in use of issue proceeds, together with website, listing, credit rating and investor grievance compliances.

Subsidies as business receipts eligible for Chapter VI-A deductions, including transport power and interest; department instructed not to appeal.
Transport, power and interest subsidies reimbursing production or sale costs have a direct nexus with the profits and gains of business of an industrial undertaking and are to be treated as business receipts eligible for deduction under Chapter VI-A where the business qualifies; the Department is directed not to file or to withdraw appeals on this settled issue.

RMS Facilitation Centre established to expedite out-of-charge for facilitated Bills of Entry, streamlining documentation and container checks.
A dedicated RMS Facilitation Centre at JNCH will register RMS-facilitated Bills of Entry, scrutinize documents, verify customs duty payments and clearances, issue a printed signed out-of-charge (OOC) copy, and send registration documents daily for digitization. Container and Seal numbers must be verified by Port Terminal or CFS gate officers, who must report discrepancies to the relevant Assistant/Deputy Commissioner. The Centre will operate 24x7; importers may obtain OOC there or at CFSs. Initial operations use five counters allocated by tariff chapters.

IFSC market structure guidelines require unified markets, extended trading hours and CPMI IOSCO aligned risk management for exchanges.
Guidelines set a single market structure for IFSC exchanges, require exchanges to set trading hours and at least twice daily settlement, and permit trading of products permitted in FATF/IOSCO jurisdictions subject to prior approval. Clearing corporations must adopt a CPMI IOSCO aligned risk management framework with robust margining, stress testing and ring fencing; eligible collateral includes major foreign currencies, IFSC term deposits, Indian securities with foreign depositories, foreign securities, liquid mutual fund units and gold, with cash and cash equivalents comprising a majority of liquid assets. A settlement guarantee Fund and BCP/DR measures are mandated, and entities must comply with SEBI directives.

Deferred payment of customs duty now available to certified AEO-T2/T3 importers subject to ICEGATE OTP authentication.
Deferred payment of Customs duty is available to AEO (Tier-Two) and AEO (Tier-Three) importers who must obtain ICEGATE login, nominate an AEO nodal person whose contact details are recorded, and intimate intent to the Principal Commissioner/Commissioner (or notify the AEO Programme Manager with copies). The importer must mark flag "D" in the Payment Method column of the Bill of Entry; the AEO nodal person must authenticate deferred-payment requests via a One Time Password to the registered email, which may authenticate multiple Bills of Entry, and customs clearance under deferred payment is granted only after such authentication. Due dates follow the Deferred Payment of Import Duty Rules and importers may select and pay challans earlier than the due date.

Direct Port Delivery extended to main importers; requires advance bill filing, duty payment, RMS clearance and prompt container evacuation.
Direct Port Delivery (DPD) has been extended to additional importers for FCL containers covered by RMS facilitated Bills of Entry where no examination is required. Importers must file advance Bills of Entry, pay customs duties and charges in advance, obtain electronic delivery orders, and be prepared to take immediate delivery. A dedicated RMS Facilitation Centre will register RMS facilitated Bills of Entry, issue printed out of charge orders after document scrutiny, and coordinate verification of container and seal numbers; selected consignments remain subject to scanning or examination and damaged or tampered containers are ineligible for DPD.

Self-sealing and self-certification permission converted to one-time validity to streamline export facilitation and reduce interface.
Permissions for Self-Sealing and Self-Certification of export containers are converted to a one-time grant; existing permissions will be extended suo moto by the EDI section without fresh documents. Denial or withdrawal requires specific adverse information and prior authorisation by the JC/ADC in charge of the FSP Cell.

Freezing of promoter demat accounts secures unpaid listing regulation fines by restricting transferability of securities.
Where a listed entity fails to pay fines within the notice period, the recognized stock exchange shall, after expiry of that period, instruct depositories to freeze holdings in other securities in promoter and promoter group demat accounts to the extent of liability calculated quarterly. For two consecutive periods of non compliance and failure to comply with exchange notices, the exchange may direct freezing of the entire promoter and promoter group shareholding in the listed entity, with additional freezes in other securities to cover liability. Exchanges decide which securities and holdings to freeze and depositories must furnish holdings information.

Export obligation verification under EPCG: EODCs generally accepted with random and intelligence-led detailed checks.
EODCs issued by Regional Authorities for EPCG authorizations are to be normally accepted by Customs without independent re-verification of first block export obligations, subject to restricted random sampling and intelligence-led detailed checks. Customs verification of installation certificates is limited to a random sample and non-EDI shipping bills must be verified. Senior officers must apply transparent random selection criteria, inform exporters immediately, and avoid requesting information available in EDI; specified selection triggers include missing installation certificates, third-party exports, entity changes, intelligence inputs, and assessments of duty-saved exposure.

Discontinuation of manual debits: EDI registered Advance Authorizations must be debited electronically; officers must verify debits.
Future Advance Authorizations electronically registered at Customs EDI locations shall not be evidenced by manual debits on physical copies; officers examining imports or issuing Out of Charge must verify that the authorization has been debited in the EDI system. For domestic sourcing documentation, holders must obtain an Advice Letter from the Group DC/AC for intended quantity and value, which must be processed and emailed to the Regional Authority the same day. Manual clearance during EDI breakdowns may be permitted with safeguards and subsequent EDI debit entries.

Paperless Customs Clearance: routine printing of specified customs documents discontinued to promote digital processing and reduce transaction costs.
The Commissioner directs routine discontinuation of default printing for GAR7/TR-6 challans, TP copies, Shipping Bill Exchange Control and Export Promotion copies, and the Exchange Control copy of Bills of Entry where electronic transmission, ICEGATE/ICES messaging, and system integration (IDPMS/EDPMS) provide the requisite data; printouts remain available on demand or where systems are not interconnected.

Shore tank receipt quantity governs customs duty assessment for pipeline-discharged liquid bulk imports, redefining measurement and survey bases.
Procedure mandates that for pipeline discharge into shore tanks the shore tank receipt quantity determined by dip measurement is the basis for customs duty; where cargo is loaded into tank lorries assessment may rely on ship's ullage survey. Bills of Lading/manifest quantities are prima facie accepted; ullage surveys at loading and discharge must be supervised by Customs and signed by surveyors, vessel officers, consignees' representatives and Customs. Outturn reports at shore tanks must be countersigned by tank and Bond surveyors; custodians under Section 45 or equivalent insurance are required for home-consumption storage, with excess/shortage adjustment, investigation thresholds, and provisional assessment safeguards set out.

EODC acceptance: EPCG export closure documents generally accepted without customs replication, limited random verification and targeted checks retained.
Customs will ordinarily accept EODCs under EPCG authorizations without duplicating Regional Authority first-block EO verification; detailed verification is confined to a limited random and risk-targeted sample or where specific intelligence or Regional Authority endorsement exists. Verification of non-EDI shipping bills remains mandatory. Installation-certificate checks by Central Excise are to be reduced in scale. Commissioners must adopt transparent selection criteria, ensure senior-level selection and same-day official intimation to exporters, and the EPCG Monitoring Cell will identify selection criteria and oversee expedited bond cancellation and monitoring via EDI.

Exchange facility for foreign citizens: limited weekly conversion to Indian currency with passport and self-declaration requirements.
Foreign passport holders may exchange foreign currency for Indian currency notes up to a prescribed weekly cap subject to submission of a self-declaration that the facility has not been used that week; the Authorized Person must record passport details, retain the declaration, ensure the weekly cap is not exceeded, and inform constituents. Existing instructions on issuance of prepaid instruments by Authorised Dealer Category I banks continue; directions are issued under FEMA and do not affect other statutory permissions.

Entry Inwards timing: grant at pilot station reporting to accelerate unloading after berthing.
The notice directs that Entry Inwards will be granted by the Customs Boarding Office at the point when a vessel reports at the pilot station/boarding of the pilot upon notification from Port Control or shipping agents, thereby delinking system grant of entry from the physical boarding act. Boarding Officers must nonetheless complete verification and address any discrepancies after boarding even if entry has been pre-granted; existing statutory requirements that an import manifest be delivered and exceptions for baggage, mail, animals, perishables and hazardous goods remain operative.

Exemption withdrawal for cross-border OIDAR services requires providers to register and pay service tax from the effective date.
Providers of Cross Border B2C OIDAR services supplied online or electronically from a non-taxable territory to consumers in the taxable territory are required to obtain Service Tax registration and pay Service Tax from the announced effective date. Administrative oversight for these suppliers has been allocated to a specified Large Taxpayer Unit, registration is available via the designated electronic portal, and published contact points provide assistance for compliance.

Pre-shipment inspection certificate requirement retained for shredded metallic scrap imports; clarification issued to correct prior circular error.
Imports of shredded metallic scrap are subject to the documentary requirement of a pre-shipment inspection certificate from designated inspection and certification agencies; a prior circular's statement permitting imports without such a certificate is corrected and Paragraph 3(i) of that circular is modified to restore the certificate requirement for customs clearance.

Paperless customs clearance: routine printing of specified customs documents discontinued in favour of electronic transmission and print-on-demand.
The notice discontinues routine printing of GAR7/TR-6 challans, TP copies, Exchange Control and Export Promotion copies of Shipping Bills, and Exchange Control copies of Bills of Entry where electronic systems (ICEGATE, ICES, IDPMS, EDPMS) provide secure data exchange; printouts remain available on demand or where electronic interconnection is absent.

Abolition of mate's receipt: containerised exports no longer require mate's receipt; non-containerised exports unaffected procedure.
Customs instruction discontinues requirement for issuance or insistence on a Mate's receipt for containerised export cargo, deeming it redundant due to automated procedures and message-exchange systems, while retaining the practice for non-containerised cargo; Customs Houses must notify trade and report implementation difficulties to the Board.